Guide · updated Sept 2026
Health expenses
Get 20% back on GP visits, consultants, prescriptions, physio, non-routine dental and IVF. What counts, what doesn't, and how to claim now that the Med 1 is gone.
What counts
- GP and consultant fees
- Prescription drugs and medicines
- Physio, chiropractor or osteopath, if a practitioner referred you
- Psychologist or psychotherapist, when referred
- Non-routine dental: crowns, veneers, root canals, braces, implants, wisdom teeth
- IVF and fertility treatment
- Medical appliances, including hearing aids
What doesn't
- Routine dental: cleanings, fillings, extractions
- Eye tests and glasses
- Cosmetic procedures
- Anything your health insurance paid back
How to claim
The old Med 1 form is gone. For past years, add them in the Health section of that year's Income Tax Return in myAccount. For this year, upload receipts to the Receipts tracker.
For non-routine dental, ask your dentist for a Med 2 form. Keep it, and all receipts, for six years. You don't need to send them unless asked.
Source: revenue.ie. General information, not tax advice.